EU to Extend OSS Scheme to Cross-Border B2C and B2B Stock Movements by 2028
As part of its sweeping VAT in the Digital Age (ViDA) reforms, the European Union is preparing a major expansion of the One-Stop Shop (OSS) scheme. From July 2028, the OSS return will be extended to cover cross-border movements of own goods for B2C e-commerce and B2B call-off stock arrangements, eliminating the need for multiple VAT registrations across the bloc.
A Key Pillar of the EU’s Single VAT Registration (SVR)
The OSS extension represents a core deliverable under the Single VAT Registration initiative, one of three pillars introduced when ViDA formally came into force on April 14, 2025. The goal is to allow sellers and intermediaries to manage VAT obligations across the EU via a single registration in one member state.
This will particularly benefit:
- E-commerce sellers storing goods in multiple EU countries
- Non-EU suppliers, who will register OSS in their country of dispatch
- B2B traders using call-off stock arrangements, now integrated into the OSS model
Implementation Timeline and Technical Milestones
- October 2025: Begin defining IT impacts and revising current implementing regulations
- December 2025: Circulation of updated Explanatory Notes
- 2026: Development and testing of technical and functional specifications
- January 2027: Launch of minor OSS modifications, including rule harmonization for distance sales and utility supplies
- July 2028: Full go-live of OSS extension for B2C and B2B own stock movements
This timeline allows for gradual onboarding and clarity around eligible transactions, including goods sold on ships, aircraft, and trains, zero-rated supplies, and some exempt categories like diplomatic missions.
What's Out? Mandatory IOSS Scrapped, But Enhancements Are Coming
While the mandatory Import One-Stop Shop (IOSS) proposal has been dropped, new IOSS requirements are expected by March 2028, including:
- Greater data-sharing between platforms, merchants, and customs
- More detailed country-of-destination reporting
- Platform accountability for listing underlying sellers
Reverse Charge Rule Harmonization and Call-Off Stock Withdrawal
In addition to OSS expansion, the non-resident B2B reverse charge will become a standard default rule under Article 194, albeit with flexibility for member states. Meanwhile, call-off stock arrangements will be phased out by June 30, 2028, with traders shifting to OSS reporting.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
